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  2. Third-party source - Wikipedia

    en.wikipedia.org/wiki/Third-party_source

    The third party is considered independent from the other two, even if hired by them, because not all control is vested in that connection. There can be multiple third-party sources with respect to a given transaction, between the first and second parties. A second-party source would be under direct control of the second party in the transaction ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  4. Third-party management - Wikipedia

    en.wikipedia.org/wiki/Third-party_management

    Third-party management is the process whereby companies monitor and manage interactions with all external parties with which it has a relationship. This may include ...

  5. Related-party transaction - Wikipedia

    en.wikipedia.org/wiki/Related-party_transaction

    In business, a related-party transaction is a transaction which takes place between two parties who hold a pre-existing connection prior to the transaction. An example is how a dominant shareholder may benefit from making one of their companies trade with another at advantageous prices. [ 1 ]

  6. Intercompany accounting - Wikipedia

    en.wikipedia.org/wiki/Intercompany_accounting

    Intercompany accounting is the accounting process when transactions occur between two business entities with common ownership. Companies with common ownership include parent companies and subsidiary companies. Intercompany transactions arise when business transactions occur between entities that are not independent since control of both is held ...

  7. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  8. True cost accounting - Wikipedia

    en.wikipedia.org/wiki/True_cost_accounting

    Although True Cost Accounting is a relatively recent term, it is not a new concept. It is closely linked to the concept of externalities, indirect costs or benefits to an uninvolved third party that arise as an effect of another party's (or parties') activity.

  9. Rapport - Wikipedia

    en.wikipedia.org/wiki/Rapport

    A third-party observer can give a rapport rating to a particular segment (often called a "slice") of such an interaction. [4] [9] Other recent work uses techniques from computer vision, machine learning, and artificial intelligence to computationally detect the level of rapport between members of a dyad. [9] Man holds video conference